財政部民國110年8月31日台財稅字第11000625111號

修正「遺產稅納稅義務人查詢被繼承人財產參考資料作業要點」第3點、第4點規定，自110年9月1日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 3 and 4 of \"Directions for Taxpayer of the Estate Tax Inquiring About the Property Information of the Decedent\" (revised directions shall be taking into force from 1st, September 2021)